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4 FAH-2 H-740 Disbursing Office Reporting and Disbursing

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4 FAH-2 H-740 Disbursing Office Reporting and Disbursing Powered By Docstoc
					        U.S. Department of State Foreign Affairs Handbook Volume 4 Handbook 2 –

                              Disbursing Officer Handbook




                 4 FAH-2 H-740
          SERVICED AND NON-SERVICED
                   AGENCIES
                            (CT:DOH-8; 01-10-2005)
                        (Office of Origin: RM/FPRA/FPMC)



4 FAH-2 H-741 INTRODUCTION
(CT:DOH-8;     01-10-2005)

This subchapter prescribes the level of services provided by the Department
of State to other federal agencies overseas. The Department of State’s
financial management system in Bangkok and Charleston disburses funds for
U.S. government agencies doing business abroad. RM/GFS Bangkok and
RM/GFS Charleston not only provide disbursing, but may also provide
varying levels of accounting and reporting responsibilities. The services
provided and the amount of information that the systems will edit in a strip
code depends on the relationship of the agency to its servicing post.



4 FAH-2 H-742 SERVICED AGENCIES
(CT:DOH-8;     01-10-2005)

If the State Department performs an agency’s accounting services, the
agency is considered to be a fully serviced agency. RM/GFS Bangkok and
RM/GFS Charleston provide two different levels of accounting services for
serviced agencies as follows:

  (1)     Serviced agency—serviced allotment; and

  (2)     Serviced agency—non-serviced allotment.


4 FAH-2 H-742.1 Serviced Agencies—Serviced
Allotment
(CT:DOH-8;     01-10-2005)

a. If the USDO has accounting and disbursing responsibility for the serviced


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          U.S. Department of State Foreign Affairs Handbook Volume 4 Handbook 2 –

                                Disbursing Officer Handbook

   agency allotments, the USDO is responsible for the allotment ledgers and
   account balances. The USDO maintains the agency’s strip code elements
   in the RM/GFS reference files, and produce the funding, obligation or
   payment transactions and records them in the accounting records for the
   serviced agency. Reimbursement for this level of service is established
   by the post ICASS agreement with the agency or organization.

b. Both headquarter personnel for the agency, and the State personnel
   managing the allotment at the post level, will receive the following
   monthly reports: (See 4 FAH-2 H-714 for a complete description of each
   report.)

      •     FMC-60       Status of Funds Report

      •     FMC-62       Status of Obligation Report (post only)

      •     FMC-80       Transcript of Documents Processed

      •     VADR         Voucher Auditors Detail Report
      •     SF-1221      Statement of Transactions According To
                         Appropriations, Funds, and Receipt Accounts
                         (Foreign Service Account), (Hqts only)
      •     FS-478       Report of Disbursement by Allotment (Hqts only)

      •     FS-477       Payment and Collection Transfer

      •     ACDA.057 List of Vouchers Processed

c. Adjustments and corrections of rejected transactions will be the
   responsibility of State personnel in coordination with the serviced
   agencies representative at post.


4 FAH-2 H-742.2 Serviced Agencies—Non-Serviced
Allotment
(CT:DOH-8;       01-10-2005)

a. If the allotment is the responsibility of another accounting center (e.g.,
   serviced agency personnel assigned overseas), it is called a serviced
   agency with a non-serviced allotment.

b. When payments are made against serviced agency and non-serviced
   allotments, the fiscal strip is edited, but funds availability is not verified.




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       U.S. Department of State Foreign Affairs Handbook Volume 4 Handbook 2 –

                             Disbursing Officer Handbook

c. In general, the strip code elements, which are created by posts for their
   own purposes (e.g., project, property, debtor/creditor) are assumed to be
   valid.

d. Accounting and disbursing information provided to non-serviced agency
   personnel will be less comprehensive than the information provided to
   fully serviced allotments. The monthly reports are mailed directly to the
   address of record for each government agency.

e. Form FS-477, Payment and Collection Transfer Register, will be
   transmitted to the serviced agency’s accounting post. That is, when
   RM/GFS Charleston disburses for Bonn, the Form FS-477 goes to Bonn.
   If the disbursement is from a headquarters held allotment, Form FS-477
   goes to the agency headquarters.

f. The FMC-60 and the FMC-62 reports are only produced at the accounting
   site for the serviced allotments, which is not the disbursing post in this
   instance. The FMC-60 Report is sent to Agency headquarters. The FMC-
   62 Report stays at post, and is not sent to headquarters. The FMC-80
   Report is created and sent to the post.



4 FAH-2 H-743 NON-SERVICED AGENCIES
(CT:DOH-8;    01-10-2005)

a. If the government agency maintains its own accounting functions for all
   its locations abroad, it is called a “non-serviced agency.” For the non-
   serviced agency account, the financial management system will not verify
   the accuracy of the strip code elements. The system will only edit the
   appropriation and Treasury bureau code for the non-serviced agencies.
   This is because not all of the reference materials are maintained in the
   respective edit files and tables. The strip code elements are reported on
   all vouchers and Form SF-1167, Voucher and Schedule of Payments
   (Continuation Sheets). Strip code data for non-serviced agencies must
   be submitted to the servicing post and entered into the financial
   management system so it will appear on the monthly VADR, which will be
   used for accounting purposes by the headquarters of the non-serviced
   agency. The USDO will make payments, report disbursements to
   Treasury, and send Form SF-1221, Statement of Transactions According
   to Appropriations, Funds, and Receipt Accounts (Foreign Service
   Account), List of Vouchers Processed (ACDA.057), and VADR to the
   address of record for each non-serviced agency or bureau.

b. The USDO is responsible for making payments, accepting collections and


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        U.S. Department of State Foreign Affairs Handbook Volume 4 Handbook 2 –

                              Disbursing Officer Handbook

  reporting these transactions to the Treasury at month-end.

c. To support transactions made by RM/GFS, the following reports are sent
   by RM/GFS Bangkok and RM/GFS Charleston to each non-serviced
   agency:

  (1)     Form SF-1221;

  (2)     VADR; and

  (3)     List of Vouchers Processed, ACDA.057.

d. All disbursements and collections processed through the USDO will appear
   in the Treasury Undisbursed Appropriation Account Ledger, TFS 6653.

e. The USDO will edit both appropriation and Treasury bureau codes for
   non-serviced agencies. The Department of State’s financial management
   system will not, however, verify the accuracy of the complete strip code
   elements, as they are not kept in the post’s reference files or tables.



4 FAH-2 H-744 THROUGH H-749 UNASSIGNED




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